本文選題：G公司 + 多元化經營��； 參考：《安徽大學》2014年碩士論文

【摘要】：多元化經營一直是學術界關注的熱點,相關學科的學者紛紛從各自的角度對多元化進行研究,但是關于多元化經營能否提升企業(yè)價值尚未達成共識。在實務中,企業(yè)發(fā)展到一定程度時,經常會面臨專業(yè)化經營還是多元化經營的抉擇。由于市場競爭的日益激烈,我國很多企業(yè)選擇了多元化經營,但大部分未實現預期的目標。相比之下,西方發(fā)達國家的企業(yè)在經歷多元化發(fā)展熱潮之后,現在紛紛剝離不相關業(yè)務,重新回歸主業(yè)。面對中西方企業(yè)多元化經營現狀的差異,結合實際所處環(huán)境、研究我國企業(yè)的多元化經營問題已經成為一種迫切的需要。 本文在多元化理論分析和實證研究文獻回顧的基礎上,以我國白酒行業(yè)的典型企業(yè)——G公司為研究對象,以G公司的多元化發(fā)展為主線,運用財務分析工具評價其多元化經營業(yè)績,總結其多元化發(fā)展的問題,并針對發(fā)現問題和未來的發(fā)展提出意見建議。 全文共分為五個部分。第一部分為引言部分,主要介紹本文的研究背景、研究意義和研究方法,回顧和總結國內外學者的主要研究觀點。第二部分為多元化相關概念和理論,主要介紹了多元化的基本概念、經營效應以及經營績效的衡量方法。第三部分是G公司多元化經營現狀分析,主要對其多元化類型、歷程、動因和績效進行詳細分析。在多元化經營績效分析部分,主要采用財務指標分析法,從盈利能力、運營能力、財務風險、收益風險四個維度綜合反映G公司的多元化經營績效,并總結G公司多元化經營過程中存在的問題。第四部分在前文的分析基礎上,針對發(fā)現的問題提出相應的改善建議,并結合G公司多元化經營現狀和所處外部環(huán)境進行SWOT組合分析,提出其未來的發(fā)展建議。第五部分概括了研究結論與啟示,并展望未來的研究方向。 本文選取典型的酒類企業(yè)——G公司為研究對象,結合多元化相關理論和財務分析工具,較為全面地闡明了G公司的多元化經營現狀。相對于現有的多元化經營研究文獻而言,本文采用案例研究方法,使得研究更加深入和細致,有助于理解現實中我國企業(yè)多元化選擇的動因及經濟后果相關問題。
[Abstract]:Diversification has always been a hot topic in academic circles. Scholars of related disciplines have studied diversification from their own perspectives, but there is no consensus on whether diversification can enhance the value of enterprises. In practice, when enterprises develop to a certain degree, they often face the choice of specialization or diversification. Because of the increasingly fierce market competition, many enterprises in our country choose diversification, but most of them fail to achieve the expected goal. In contrast, companies in Western developed countries, after experiencing a wave of diversification, are now spinning off unrelated businesses and returning to the main business. In the face of the difference between Chinese and western enterprises in the present situation of diversification, it has become an urgent need to study the diversification of enterprises in our country in combination with the actual environment. Based on the analysis of diversification theory and the literature review of empirical research, this paper takes G Company, a typical enterprise of liquor industry in China, as the research object, and takes the diversified development of G Company as the main line. This paper uses financial analysis tools to evaluate its diversified management performance, summarizes the problems of its diversified development, and puts forward some suggestions for finding the problems and the future development. The full text is divided into five parts. The first part is the introduction part, mainly introduces the research background, the research significance and the research method, reviews and summarizes the domestic and foreign scholars' main research viewpoint. The second part is related to the concept and theory of diversification, mainly introduces the basic concept of diversification, management effect and the measurement of business performance. The third part is the analysis of the status quo of G company diversification, mainly on its diversification type, history, motivation and performance. In the part of performance analysis of diversified management, the paper mainly adopts financial index analysis method to reflect the diversified management performance of G company from four dimensions: profitability, operation ability, financial risk and income risk. And summarizes the G company diversification process exists in the question. On the basis of the above analysis, the fourth part puts forward the corresponding suggestions for improvement of the problems found, and carries out SWOT combination analysis on the present situation and external environment of G company diversification, and puts forward some suggestions for its future development. The fifth part summarizes the research conclusions and enlightenment, and looks forward to the future research direction. In this paper, a typical liquor company, G Company, is selected as the research object, combining with the theory of diversification and financial analysis tools, the present situation of G company's diversified management is expounded comprehensively. Compared with the existing literature on diversification, this paper uses the case study method to make the study more thorough and detailed, which is helpful to understand the causes and economic consequences of diversification in China.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F426.82;F272

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本文編號：1963582